https://www.taxtmi.com/caselaws?id=149937 Retrospective amendment to the State sales tax schedule excluded hessian cloth from the exemption entry for "cloth", so the earlier view that it was covered no longer applied. Section 9 of the M.P. General Sales Tax (Amendment and Validation) Act, 1971 substituted the relevant entry to exclude hessian cloth, and section 10 gave that change retrospective effect from the commencement of the principal Act. As a result, hessian cloth was not exempt from sales tax for the period covered by the amendment, and the references were answered against the assessee. en-us Thu, 01 Jul 1971 00:00:00 +0530 Mon, 06 May 2013 15:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149937 Retrospective amendment to the State sales tax schedule excluded hessian cloth from the exemption entry for "cloth", so the earlier view that it was covered no longer applied. Section 9 of the M.P. General Sales Tax (Amendment and Validation) Act, 1971 substituted the relevant entry to exclude hessian cloth, and section 10 gave that change retrospective effect from the commencement of the principal Act. As a result, hessian cloth was not exempt from sales tax for the period covered by the amendment, and the references were answered against the assessee. Case-Laws VAT and Sales Tax Thu, 01 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149937